Why does the FSS pay benefits directly?
From the beginning of 2021, employers will not reduce insurance premiums by the amount of employee benefits paid. Federal Law No. 243-FZ dated July 3, 2016 terminates the “offset mechanism” for sick pay expenses in accordance with clause 2 of Art. 431 Tax Code of the Russian Federation.
The procedure for working within the framework of direct payments for the period 2012-2020. approved by Government Decree No. 294 dated April 21, 2011. It has already proven its effectiveness in most regions of the country. The draft law for 2021 is under consideration (ID 01/05/09-19/00094739).
Social Insurance will provide 2 types of payments:
- for temporary disability (including work-related injuries) from the 4th day of disability;
- maternity benefits: maternity benefits, payments at the birth of a child and leave for up to 1.5 years.
Organizations will continue to pay as usual:
- the first 3 days of sick leave at your own expense;
- 4 additional days of leave to care for a disabled child;
- funeral benefit;
- temporary disability benefits through interbudgetary transfers.
Direct payments allow the Social Insurance Fund to maintain personalized records and track the entire cycle of social payments (from sick leave to current account). Social Insurance has the opportunity to control the ratio of insurance premiums and expenses of legal entities in order to carry out checks in case of imbalance.
Benefits for organizations from implementing a direct payment process:
- there is no need to divert funds from circulation to pay benefits and wait for reimbursement from Social Insurance. Payment for maternity leave is an additional burden on the company’s balance of payments;
- there will be no penalties for incorrect or unlawful accrual of benefits;
- reducing cases of fraud - payments based on fake sick leave certificates.
Sample how to draw up an application for payment of a lump sum benefit upon the birth of a child
If you need to write an application for payment of a lump sum benefit for the birth of a child, and you do not know how to do it correctly, read the information below and pay attention to the sample document.
Today, an application for the payment of a one-time benefit can be written in free form or, if the employer or public service offers a document template, in its form.
The application can be drawn up on a regular sheet of any convenient format (but it is better to choose A4 - this is the standard format for business documentation), by hand (with a ballpoint pen with dark ink) or typed on a computer. There is only one important condition here: the form must be certified by the “living” signature of the applicant.
It is best to write the application in two copies , one of which should be given to the employer or a specialist of a government agency, and the second, after the representative of the receiving party has marked receipt on it, should be kept. In the future, such forethought will avoid possible disagreements about the deadline for filing an application.
What to tell employees about direct payments: sample documents, payment rules
We present step-by-step instructions for direct payments, which it is highly advisable for staff to familiarize themselves with:
Deadline
You can apply for benefits no later than 6 months from the end of the insured event (recovery, disability, birth of a child, etc.).
Package of documents
The employee must collect supporting documents and write a statement in the form corresponding to the insured event. Application forms are given in Appendix No. 1 to Order No. 578 of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017.
When choosing a payment method in the application, you need to take into account that sick leave for Chernobyl victims and maternity benefits will be transferred only to the MIR card (RF Government Decree No. 419 of 04/11/2019).
Sample application for payment of sick leave
An authorized employee of the company accepts documents. To avoid any disagreements, it is better to hand them over against signature and record the date.
Payment terms
Within 5 days, the employer sends documents to Social Security. You can do this:
- in paper form with an inventory, if the staff does not exceed 25 people;
- in electronic form, if the staff is more than 25 people.
The FSS has 10 days to check and pay. The employer will be notified of errors or missing documents in writing.
An application for monthly child care benefits must be submitted once. Leave will be paid monthly until the 15th.
Control of accruals
Employees will be able to check Social Insurance calculations and receive a 2-NDFL certificate on the Social Insurance Fund website or at a fund branch (in person or by submitting an application by mail).
Application for sick leave after dismissal of a subordinate
If the employment contract with a subordinate is terminated, and the employer has issued him a work book with the corresponding entry, then the dismissed person has 30 days to, if necessary, provide the former company with a certificate of incapacity for payment.
In this case, the subordinate must draw up a statement that the benefit is transferred to him after he leaves the company, if the employer operates in a region where there is a pilot project for direct transfers of benefits from the Social Insurance Fund. In this case, the completed application is drawn up in the form determined by order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578.
Application for reimbursement of expenses for temporary disability benefits (form)
Currently, the employer does not transfer benefits - funds are paid from the Social Insurance Fund. A person can receive them by money transfer at Russian Post or to his bank account.
Thus, the dismissed subordinate draws up an application for payment of sick leave, transfers the completed application and sick leave to the former employer, and the employer sends a package of documents to the Social Insurance Fund.
But if the company operates in a region in which the pilot project is not yet operational, then in this situation it is recommended to obtain a sick leave application from a subordinate. Thanks to the application, it is possible to record the date the person applied for help for further tracking of the payment of benefits.
Application for sick pay after dismissal (sample)
Why can the FSS refuse to pay?
Within 5 days from the date of receipt of the documents, the FSS may send a notification to the employer that the data has not been verified. The organization has 5 working days to make corrections.
Reasons for refusal:
- Errors when filling out documents.
The employee indicated incorrect details of the recipient's account, the full name does not match the passport, the SNILS number in the application does not match the number on the card, etc.
- Incomplete set of documents.
There are no certificates or copies of documents confirming the right to payment.
- Incorrect salary or length of service information.
The income amounts on the certificate of incapacity for work do not match the information in the primary documents.
- Deadlines were violated.
More than 6 months have passed since the relevant event - the employee’s recovery, the birth of a child, etc.
Useful information from ConsultantPlus
See the ready-made solution What an employer needs to do - a participant in the pilot project of the Federal Social Insurance Fund of the Russian Federation.
How to make an application
The application can be written in free form, since there is no standardized form. The document can be generated on the organization’s letterhead.
What must be indicated in the application:
- The addressee of the application is the territorial representative office of the Federal Tax Service.
- Sender of the application: full name of the organization, its details.
- Document name: application.
- The essence of the request is a request to conduct a joint reconciliation of calculations.
- The date on which you need to find out the status of settlements.
- Information about the organization: name, INN, KPP, OGRN, registration number in the Social Insurance Fund, subordination code.
- Contribution codes, if the company is interested in any specific contributions. If you do not specify them, then all contributions will be checked.
- To what address should the reconciliation report be sent if the company wants to receive it by mail? If management wants to receive the paper in person, then there is no need to indicate the address.
- Date of application.
- Signature of the head of the company.
- Full name and contact details of the employee who made this request to the Federal Tax Service. Typically, this is the company's accountant.
The application can be submitted in person or sent by mail. You can also submit it through your personal account on the Federal Tax Service website.
The Federal Tax Service must send the applicant a response - a statement of reconciliation of payments, which will indicate whether the organization has overpayments or arrears.
Employer's liability
For untimely provision of information, distortion or concealment of data, legal entities are liable under Part 4 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation - an administrative fine for officials from 300 to 500 rubles.
Within 3 days, the organization must inform Social Security that the employee has lost the right to child care benefits for children up to 1.5 years old due to:
- full-time work;
- dismissal;
- the beginning of maternity leave.
If violations are detected, the employer must reimburse the Social Insurance Fund for unnecessary expenses incurred (clause 16 of Government Resolution No. 294 of April 21, 2011).
Write a cover letter for FSS submission of documents
Main part Statement of the essence with summing up and expression of hope, gratitude, etc. According to the information received from you, there were facts of violation of clauses 2.3 and 3.6 of the Agreement. In turn, I inform you that the components were transferred on time, which is confirmed by the Invoice, and the work was completed on time, which is confirmed by the date of acceptance of the work on the Work Order. I consider the requirements set forth in claim No. 2, sent to us on July 14, 2017, to have been fulfilled in full. I ask you to consider and send information about your decision to us within the period established by law. I express my gratitude to you for using the services of our company, and I hope for further cooperation. Conclusion List of applications. How to write a cover letter for documents? Let's start with the basic rules:
- on company letterhead;
- indicating the date and registration number.
Let's take a closer look at a sample cover letter about sending documents, what main sections the text can be divided into and what information should be reflected in them. Section of the letter Brief description Example Introduction Brief content About sending a response to the claim Heading Subject defining its purpose Covering letter of transferred documents Appeal A specific appeal to the manager, preferably addressed, indicating the name and patronymic Dear Ivan Ivanovich! Purpose of the message Brief wording In response to your claim, I am enclosing confirmation that the stated requirements were met within the time limits specified in the Supply Agreement. Register of information necessary for the appointment and payment of benefits for temporary disability, pregnancy and childbirth, one-time benefits for women registered in medical institutions in the early stages of pregnancy
- 6. Certificate form - calculating the amount of vacation pay (in addition to annual paid leave) for the entire period of treatment and travel to and from the place of treatment and a sample for filling out the certificate
- 7. Form of decision to refuse to consider documents (information)
- 8. Application form for reimbursement of the cost of a guaranteed list of funeral services and a sample of filling out the application
- 9. Application form for reimbursement of expenses for additional paid days off for one of the parents (guardian, trustee) to care for disabled children and a sample for filling out the application
- 10.
AttentionSubscribe to our channel in Yandex.Zen! Subscribe to the channel Details Business correspondence between business entities (legal entities, individual entrepreneurs) is usually carried out on the letterhead of organizations containing corner stamps with the sender’s details. The signature of the cover letter depends on the type of documents being sent. For example, when sending a copy of a contract or commercial proposal, the letter is traditionally signed by the first manager; if accounting documents are sent - the chief accountant or the head of the financial department, etc. In addition, the letter must indicate the name and contact information of its actual executor - for prompt communication in case of questions regarding the received documents.
Let's sum it up
- From 01/01/2021, employers throughout the Russian Federation will no longer accept sick leave and maternity benefits for reimbursement: Social Insurance will transfer them directly to employees’ accounts.
- Employees must collect a package of documents and fill out an application for each insurance event.
- Employers are responsible for ensuring that documents are received by the Social Insurance Fund on time. Officials of organizations bear administrative responsibility for distortion or concealment of data.
What it is?
An application for reimbursement of a “funeral benefit” is a written document sent by the employer to the authorized state body - the Social Insurance Fund. The purpose of writing and submitting such an application is to compensate for the amount of paid social benefits in relation to your employees - insured persons (read about how to correctly draw up and submit an application for payment of funeral benefits at the place of work).
This request is written on behalf of an organization or individual entrepreneur who previously, at their own expense, incurred expenses for transferring funds to a citizen for organizing the funeral of the deceased.
The issue is regulated not only by the relevant federal law - “On burial and funeral affairs” dated January 12, 1996 No. 8-FZ, in particular Article 10, but also by departmental regulations of the Social Insurance Fund within the limits of its powers.
Who and in what cases can submit a request to the FSS?
Receipt of monetary compensation for funeral expenses through the Social Insurance Fund is associated, first of all, with the official employment of a citizen and the deduction of insurance contributions for him in the prescribed manner.
The specified body compensates the enterprise’s expenses incurred in connection with this payment to its employee. At the expense of the Social Insurance Fund through the employer, with subsequent compensation, two conditional categories of citizens can receive a “funeral” benefit:
- spouses, relatives, and other persons who incurred expenses in connection with the funeral of an employee of this organization;
- the employee himself in the event of the death of his child under 18 years of age or another close relative.
